Automatic exchange of information (AIA)
Initiative
Official name
Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
Type
Standards
Level 3 / Other
Initiator
OECD
Submitted
13.02.2014
Doc. code
-
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Amendment of mandatory automatic exchange of information in the field of taxation
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
Source: OECD, Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition, 2017